s 613 Application of trading income rules to non-trade businesses
The provisions of Chapter 9 of Part 2 apply in relation to non-trade businesses as they apply in relation to trades but as if— (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (b) references to anything not constituting trading stock of a trade were omitted.